Each taxable person will submit a single declaration model per settlement period, regardless of the type of activity carried out for VAT purposes. The presentation of the self-assessment will be carried out even in the periods in which there are no accrued contributions or deduction of contributions borne or paid, except in the case of non-periodic declarations that will only be presented when the event that motivates its presentation is carried out.
Taxpayers must submit a single self-assessment in each settlement period, except:
In cases in which the Tax Administration authorizes the joint presentation, in a single declaration, of the self-assessments corresponding to various taxpayers.
In the event that the taxable person has been declared bankrupt, in which case, two declarations-settlements must be submitted for the quarterly or monthly settlement period in which the bankruptcy was declared, one referring to the taxable events prior to said bankruptcy. declaration and another referring to the later ones.